https://www.taxtmi.com/caselaws?id=72464 Workers engaged through independent contractors for specialised fabrication inside the factory were counted as part of the factory workforce for exemption purposes. The Tribunal treated their labour as directly assisting manufacture within the factory and rejected the argument that, in the absence of a statutory definition of "worker" in excise law, they should be excluded by reference to another statute. On the evidence, the total number of persons working with the aid of power exceeded the relevant threshold of 49, so Notification No. 54/75-C.E. was not available. en-us Wed, 05 Feb 1986 00:00:00 +0530 Thu, 19 May 2011 17:02:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72464 Workers engaged through independent contractors for specialised fabrication inside the factory were counted as part of the factory workforce for exemption purposes. The Tribunal treated their labour as directly assisting manufacture within the factory and rejected the argument that, in the absence of a statutory definition of "worker" in excise law, they should be excluded by reference to another statute. On the evidence, the total number of persons working with the aid of power exceeded the relevant threshold of 49, so Notification No. 54/75-C.E. was not available. Case-Laws Central Excise Wed, 05 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72464